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Fast Co. produces its product through a single processing department. Direct materials are added at the start of production, and conversion costs are added evenly throughout the process. The company uses monthly reporting periods for its weighted-average process costing system. The Work in Process Inventory account has a balance of $93,300 as of October 1, which consists of $19,800 of direct materials and $73,500 of conversion costs. During the month the company incurred the following costs: Direct materials $ 182, 050 Conversion 1, 015, 960 During October, the company started 149,000 units and transferred 159,000 units to finished goods. At the end of the month, the work in process inventory consisted of 24,500 units that were 80% complete with respect to conversion costs. Required: 1. Prepare the company's process cost summary for October using the weighted-average method. 2. Prepare the journal entry dated October 31 to transfer the cost of the completed units to finished goods inventory. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the company's process cost summary for October using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Total costs to account for